Hermès // 2021 Universal Registration Document

ADDITIONAL INFORMATION CROSS REFERENCE TABLES

No.

Required elements

Reference texts

Chapter / § / Page

1.15 Notice given to another joint-stock company in which the Company holds more than 10% of its capital

n/a

1.16 Progress made or difficulties encountered

Article L. 22-10-35, I of the French Commercial Code

Chapter 1 § 1.8 / page 38

2 Internal control and risk management 2.1 Description of main risks and uncertainties the Company faces Article L. 225-100-1, I., 3° of the French Commercial Code

Chapter 4 § 4.1 / pages 328 et seq. Chapter 4 § 4.1.4 / pages 340-343

2.2 Guidance on financial risks linked to the effects of climate change and steps taken by the Company to reduce them by implementing a low-carbon strategy in all areas of its activity 2.3 Principal characteristics of the internal control and risk management procedures put in place by the Company relating to the preparation and processing of accounting and financial information 2.4 Information regarding the Company’s objectives and its policy as to the hedging of each main category of scheduled transactions for which hedge accounting is used, along with its exposure to price, credit, liquidity and cash risk; these indications include the Company’s use of financial instruments

Article L. 22-10-35, I of the French Commercial Code

Article L. 22-10-35, 2° of the French Commercial Code

Chapter 4 § 4.3 / pages 348 et seq.

Article L. 225-100-1, 6° of the French Commercial Code

Chapter 4 § 4.2 / page 347 Chapter 5 § 5.6 (note 10) / pages 391 et seq. Chapter 2 § 2.8.2 / pages 202 et seq. Chapter 4 § 4.1.2.3 / page 337 § 4.1.4.3/page 343 Chapter 2 § 2.8.4 / pages 206 et seq.

2.5 Anti-corruption system

Law No. 2016-1691 of 9 December 2016 known as “Sapin 2” Article L. 225-102-4 of the French Commercial Code

2.6 The vigilance plan helps to identify risks and prevent serious breaches of human rights and fundamental freedoms, health, safety and the environment arising from the activity of the Company and companies it controls, as well as the activities of subcontractors and suppliers. Reporting of the effective implementation of the vigilance plan

3 Information relating to corporate governance Refer to the cross-reference table for the Supervisory Board report on corporate governance

Chapter 9 § 9.5.3 / pages 517-518

4 Information on shareholding and share capital 4.1 Structure, change in the Company’s share capital and crossing of thresholds

Article L. 233-13 of the French Commercial Code

Chapter 7 § 7.2.2.4 / page 451 § 7.2.2.5 / pages 452-453 § 7.2.2.7 / page 454 Chapter 7 § 7.2.2.10 / pages 454-456

4.2 Information regarding the Company’s acquisition of its own shares with a view to allocating them to employees or Senior Executives (share buyback programme) 4.3 Statement of employee and Senior Executive holdings in the share capital on the last day of the financial year, and proportion of the capital represented by the shares held by employees managed collectively (in an employee savings plan or an employee mutual fund), and the registered shares held directly by them following the allocation of free shares or from other schemes 4.4 Statement of any adjustments for securities giving access to the share capital in the event of share buybacks or financial operations 4.5 Summary of transactions carried out on their securities by Senior Executives, senior managers or persons with which they are closely linked

Article L. 225-211 of the French Commercial Code

Article L. 225-102, paragraph 1 of the French Commercial Code

Chapter 7 § 7.2.2.8 / page 454

Articles R. 228-90 and R. 228-91 of the French Commercial Code

n/a

Article L. 621-18-2 of the French Monetary and Financial Code

Chapter 7 § 7.2.3 / pages 457-458

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2021 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL

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